1987 (3) TMI 3

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.... the instance of the Revenue, referred to us by the Income-tax Appellate Tribunal, Cochin Bench: 1. Whether, on the facts and in the circumstances of the case, the assessee is entitled to weighted deduction under section 35B of the Income-tax Act for the assessment years 1975-76 and 1976-77 ? 2. Whether, on the facts and in the circumstances of the case and (i) since the foreign buyer had, thro....